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Adviser > Technical Central > Rates & Factors > NI Limits > National Insurance Lower & Upper Earnings Limits
National Insurance Lower & Upper Earnings Limits
| Tax Year | Lower Earnings Limit | Upper Earnings Limit | |||
|---|---|---|---|---|---|
|
| £ per week | £ per annum* | £ per week | £ per annum* | |
| 2008/09 | 90.00 | 4,680 | 770.00 | 40,040 | |
| 2007/08 | 87.00 | 4,524 | 670.00 | 34,840 | |
| 2006/07 | 84.00 | 4,368 | 645.00 | 33,540 | |
| 2005/06 | 82.00 | 4,264 | 630.00 | 32,760 | |
| 2004/05 | 79.00 | 4,108 | 610.00 | 31,720 | |
| 2003/04 | 77.00 | 4,004 | 595.00 | 30,940 | |
| 2002/03 | 75.00 | 3,900 | 585.00 | 30,420 | |
| 2001/02 | 72.00 | 3,744 | 575.00 | 29,900 | |
| 2000/01 | 67.00 | 3,484 | 535.00 | 27,820 | |
| 1999/00 | 66.00 | 3,432 | 500.00 | 26,000 | |
| 1998/99 | 64.00 | 3,328 | 485.00 | 25,220 | |
| 1997/98 | 62.00 | 3,224 | 465.00 | 24,180 | |
| 1996/97 | 61.00 | 3,172 | 455.00 | 23,660 | |
| 1995/96 | 58.00 | 3,016 | 440.00 | 22,880 | |
| 1994/95 | 57.00 | 2,964 | 430.00 | 22,360 | |
| 1993/94 | 56.00 | 2,912 | 420.00 | 21,840 | |
| 1992/93 | 54.00 | 2,808 | 405.00 | 21,060 | |
| 1991/92 | 52.00 | 2,704 | 390.00 | 20,280 | |
| 1990/91 | 46.00 | 2,392 | 350.00 | 18,200 | |
| 1989/90 | 43.00 | 2,236 | 325.00 | 16,900 | |
| 1988/89 | 41.00 | 2,132 | 305.00 | 15,860 | |
| 1987/88 | 39.00 | 2,028 | 295.00 | 15,340 | |
| 1986/87 | 38.00 | 1,976 | 285.00 | 14,820 | |
| 1985/86 | 35.50 | 1,846 | 265.00 | 13,780 | |
| 1984/85 | 34.00 | 1,768 | 250.00 | 13,000 | |
| 1983/84 | 32.50 | 1,690 | 235.00 | 12,220 | |
| 1982/83 | 29.50 | 1,534 | 220.00 | 11,440 | |
| 1981/82 | 27.00 | 1,404 | 200.00 | 10,400 | |
| 1980/81 | 23.00 | 1,196 | 165.00 | 8,580 | |
| 1979/80 | 19.50 | 1,014 | 135.00 | 7,020 | |
| 1978/79 | 17.50 | 910 | 120.00 | 6,240 | |
| * 52 times the weekly amount | |||||
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